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All Journal Jurnal Akuntansi dan Pajak Budimas : Jurnal Pengabdian Masyarakat Jurnal Sumber Hukum
Muh. Isra Bil Ali
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Religion Humanities Economics, Econometrics & Finance Law, Crime, Criminology & Criminal Justice Social Sciences Other

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IMPLEMENTASI SISTEM SELF ASSESSMENT PADA PAJAK BEA PEROLEHAN HAK ATAS TANAH DAN BANGUNAN (BPHTB) DI KABUPATEN BOYOLALI Kartika Cahyaningtyas; Nafi’uddin Fauzi Mahfudh; Muh. Isra Bil Ali
Jurnal Akuntansi dan Pajak Vol. 25 No. 2 (2024): JAP, Vol. 25, No. 02, Agustus 2024 - Januari 2025
Publisher : ITB AAS INDONESIA

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/jap.v25i2.16815

Abstract

This study aims to determine the authority of the Land Deed Official (PPAT) in Boyolali Regency, Implementation of the self-assessment system based on Regional Regulations Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees in conjunction with Regional Regulation Number 12 of 2020 concerning Amendments to the Regulations on Land and Building Acquisition Fees. This type of research is empirical legal research, taking the research location in Boyolali Regency. The research sample was 6 Land Deed Officials (PPAT)/Notaries and 6 Temporary Land Deed Officials (PPATS)/Sub-district Heads. Data collection was carried out through field studies and literature studies to obtain primary and secondary data. Data analysis used interactive analysis methods. The results of this study can be presented that the role of the Land Deed Official (PPAT)/Notary in determining the Land and Building Acquisition Fee (BPHTB) tax is not in accordance with their duties. This is because there is still authority from the Land Deed Official (PPAT)/Notary that is not in accordance with its portion. In addition, there must also be coordination with the Regional Finance Agency (BKD) of Boyolali Regency and the Ministry of Agrarian Affairs and Spatial Planning/National Land Agency of Boyolali Regency to provide guidance to Land Deed Making Officials (PPAT)/Notaries and Temporary Land Deed Making Officials (PPATS)/Sub-district Heads and the surrounding community. The self-assessment system which is used as the basis for data obtained from Regional Regulation Regional Regulation Number 2 of 2011 concerning Land and Building Acquisition Fees in conjunction with Regional Regulation Number 12 of 2020 concerning Amendments to the Regulation on Land and Building Acquisition Fees is still not in accordance with these regulations. Keywords: Tax, Self-assessment system, Land and Building Acquisition Fee (BPHTB)
Pemberian Layanan Konsultasi Hukum Gratis Untuk Masyarakat Pada Car Free Day (CFD) di Kabupaten Sukoharjo Kartika Cahyaningtyas; Eko Ari Wibowo; Nafi’uddin Fauzi Mahfudh; Muh. Isra Bil Ali
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 1 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i1.16778

Abstract

Kegiatan ini bertujuan untuk melaksanakan salah satu Tri Dharma Perguruan Tinggi dalam bentuk pengabdian kepada masyarakat. Harapan yang ingin dicapai adalah masyarakat memahami ilmu yang berkaitan dengan bidang hukum, khususnya bagi masyarakat yang datang ke stan dengan permasalahan hukum dan dapat menemukan solusi yang tepat. Dasar hukum mengenai pemberian bantuan hukum, khususnya dalam bentuk konsultasi hukum, tertuang dalam Pasal 9 huruf c Undang-Undang Nomor 16 Tahun 2011 tentang Bantuan Hukum. Metode yang digunakan adalah advokasi yang meliputi: mengetahui adanya masalah, berminat untuk ikut serta dalam penyelesaian masalah, peduli terhadap penyelesaian masalah, & sepakat untuk menyelesaikan masalah. Dampak dari kegiatan ini adalah masyarakat yang datang ke stan mendapatkan solusi yang tepat untuk menyelesaikan permasalahan hukum. Hal ini penting karena jika tidak mendapatkan solusi yang baik, maka risiko yang akan ditimbulkan akan semakin buruk. Misalnya saja bisa jadi mengeluarkan biaya yang cukup besar untuk tindakan yang tidak seharusnya dilakukan. Kata Kunci: Layanan, Bantuan Hukum, Konsultasi Hukum, Solusi   Abstract The aim of this activity is to implement one of the Tri Dharmas of Higher Education in the form of community service. The hope to be achieved is that the public understands knowledge related to the legal field, especially for people who visit the stand with legal problems and can find the right solution. The legal basis regarding the provision of legal assistance, especially in the form of legal consultations, is contained in Article 9 letter c of Law Number 16 of 2011 concerning Legal Aid. The method used is advocacy which includes: knowing there is a problem, being interested in taking part in solving the problem, caring about solving the problem, & agreeing to solve the problem. The impact of this activity is that people who visit the stand get the right solution to resolve legal problems. This is important because if you don't get a good solution, the risks will be worse. For example, it could be spending quite a lot of money on actions that shouldn't be done.  
IMPLEMENTASI SISTEM PIERCING THE CORPORATE VEIL PADA CHATTERLY V OMNICO SELAKU PERUSAHAAN INDUK DARI INTERFACE COMPUTER Kartika Cahyaningtyas; Muh. Isra Bil Ali
JURNAL SUMBER HUKUM Vol 2 No 1 (2024): JURNAL SUMBER HUKUM
Publisher : LPPM institut Teknologi Bisnis AAS Indonesia

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Abstract

This study examines and analyzes the implementation of the piercing the corporate veil system in limited liability companies. This needs to be studied because there are still limited liability companies that implement it incorrectly. The method used is normative research with a statutory and case approach. The results are in the form of the implementation of piercing the corporate veil applied in a company experiencing unstable economic conditions caused by deviant behavior from the board of directors that is not beneficial for the company. This makes the implementation of the piercing the corporate veil system at Omnico based on the fact that Omnico is the majority shareholder in the Interface company and is actively involved in managing the business in Interface and there are concurrent positions on the board of directors or officers on the Omnico board and the board structure at Interface. The withdrawal of funds by the majority shareholder resulting in the subsidiary being unable to pay its obligations to employees is considered an act of diversion of funds by the majority shareholder. Omnico is also responsible for everything related to Interface. This is because Omnico has bought up to 80% of Interface's shares and is actively involved in managing the business. Keywords: Piercing the corporate veil, Unstable conditions, Board of Directors, Deviant behavior
KAJIAN HUKUM PERKAWINAN CAMPURAN (AMALGAMASI) ANTARA SUKU MINANGKABAU DENGAN SUKU JAWA Kartika Cahyaningtyas; Muh. Isra Bil Ali
JURNAL SUMBER HUKUM Vol 1 No 2 (2024): JURNAL SUMBER HUKUM
Publisher : LPPM institut Teknologi Bisnis AAS Indonesia

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Abstract

This research examines and analyzes the laws of mixed marriages (amalgamation) that occur between the Minangkabau and Javanese tribes based on applicable regulations. This is because there are differences in principles where the Minangkabau tribe adheres to matrilineal principles, while the Javanese adhere to parental (bilateral) principles. The method used in normative research with research results is the setting of these principles, so the inheritance for future children who become heirs will also be different. If men from the Minangkabau tribe cannot inherit directly to their future children, women from the Javanese tribe can immediately inherit to their future children. This is because the matrilineal principle originates from the woman or mother, while the parental (bilateral) principle originates from the mother and father. Another thing is that you have to look at whether there are taboos or not, in this article there are no taboos and the Javanese can submit themselves to the Minangkabau tribe. Keywords: Mixed Marriage (Amalgamation), Matrilineal, Parental, Minangkabau Tribe, Javanese Tribe, Submission A. PENDAHULUAN
SOSIALISASI PENCEGAHAN TINDAK PIDANA JUDI ONLINE DIKALANGAN ANGGOTA KARANG TARUNA DESA GEDANGAN KECAMATAN GROGOL KABUPATEN SUKOHARJO DENGAN PENDEKATAN KONSEP HUKUM ADAT DALAM ORGANISASI KARANG TARUNA Eko Ari Wibowo; Muh. Isra Bil Ali; Nendy Akbar Rozaq Rais; Tino Feri Efendi; Muqorobin; Siti Rokhmah; Veronica Kinanthi Sihutami
BUDIMAS : JURNAL PENGABDIAN MASYARAKAT Vol. 7 No. 2 (2025): BUDIMAS : Jurnal Pengabdian Masyarakat
Publisher : LPPM ITB AAS Indonesia Surakarta

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.29040/budimas.v7i2.17966

Abstract

This community service activity was carried out out of concern for the social conditions among young men and women who often engage in online gambling. Then, on the way, they got an opportunity to participate in a socialization in front of the Karang Taruna Sapta Manunggal in Gedangan Village, Grogol District, Sukoharjo Regency, precisely on Sunday, February 23, 2025, around 20:00 WIB-22:00 WIB. The method in this community service was carried out using a direct socialization method which involved ITB AAS INDONESIA KKN students and was attended by members of the Karang Taruna Sapta Manunggal. The contents of this socialization included providing an understanding to the Karang Taruna Sapta Manunggal members about the general overview of online gambling, the impact of online gambling, the legal consequences of online gambling, and efforts to minimize online gambling crimes through an activity initiation in the Karang Taruna Sapta Manunggal work program. With this activity, we hope to be part of a rational effort to prevent and minimize the occurrence of online gambling crimes among teenagers. Keywords; Karang Taruna, adat recht, Criminal act, Online Gambling.
Co-Authors Eko Ari Wibowo Kartika Cahyaningtyas Muqorobin Nafi’uddin Fauzi Mahfudh Nendy Akbar Rozaq Rais Siti Rokhmah Tino Feri Efendi Veronica Kinanthi Sihutami